Puri Bracco Lenzi e Associati
On March 17, 2020, the Government issued Law Decree No. 18 (published in the Italian Official Gazette No. 70 on the same day)
LCA Studio Legale
On 17 March 2020, the Government approved a decree known as "Cura Italia" Law Decree (Law Decree No. 18 of March 17, 2020, - G.U. No. 70 of March 17, 2020) containing measures ...
Con la pubblicazione in Gazzetta Ufficiale del d.L. n. 9/2020, emanato dal Governo italiano a fronte della situazione di straordinaria emergenza...
Si torna a parlare di contratti di appalto ed impatto delle nuove norme, recentemente introdotte, sui rapporti di lavoro.
The recent Italian Tax Decree 2020 (Decree-Law no. 124 of 26 October, 2019, converted into Law no. 157 of 9 December, 2019, containing "
The Italian Tax Authorities, through Ruling no. 379/2019 issued on September 11, 2019 (the Ruling), have clarified the tax treatment of interest on loans paid by Italian tax resident
Debiti tributari e responsabilita' solidale del cessionario d'azienda.
Arnone & Sicomo
Tax evasion in Italy: read here all news about criminal tax offences and their sanctions.
When applicable to their specific situation, TMF Italy can provide detailed information to clients on how to benefit from such a tax regime.
On 23 December 2016, the Bank of Italy supplemented the regulation on the collective investment management (the "Regulation") which, inter alia, implements article 46-ter of Legislative Decree. n. 58/1998...
On 24th of October the Italian government published the second version of the Italian voluntary disclosure (VD) programme under art. 7 of Decree-Law no. 193/2016.
The Italian Government published the Ministerial Decree of 9 August 2016 (the "Decree") that amended the list of countries and territories "allowing an adequate exchange of information with the Italian Tax Authorities"...
Giambrone & Partners
Limited liability companies and branches of foreign companies exercising commercial activities in Italy are subject to the same taxes and fiscal commitments.
Real estate investments in Italy are mainly carried out via one (or a combination) of the following types of investment vehicles.
Law Decree No. 91 of June 24, 2014 has broadened the scope of the withholding tax exemption applicable to eligible nonresident investors on certain debt-like securities.
As a rule, if a nonresident lender grants a loan to an Italian resident borrower, the interest paid on the loan is subject to a 26 percent withholding tax in Italy.
The new Italian reporting rules affect both resident and non
resident trusts, trustees, settlors, beneficiaries and
Italy has embarked on a program of economic and financial reforms to ensure the country's future sustainability and growth.
Maschietto Maggiore Besseghini Studio Legale
L’art. 50 del Decreto Legge n. 69/2013, recante disposizioni urgenti per il rilancio dell'economia, è intervenuto nuovamente in materia di responsabilità fiscale dell’appaltatore e del committente, abrogando parzialmente la disciplina recentemente introdotta dall’art. 13-ter del Decreto Legge n. 83/2012.
Batini Colombo Saottini
Article 13-ter of the Law Decree nr. 83 dated June 22nd 2012, converted into the Law nr. 134 dated August 7th 2012, has modified again the tax discipline of the joint liability between customer, contractor and subcontractor originally set by article 35 of the Law Decree nr. 233 dated June 7th 2006.